GST IMPACT

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rajesh (Querist)
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21 June 2017 Dear Experts, If I purchase and things for office use from composition dealer as per rules he will not collect the tax...but I want to know that tax is applicable on me on reverse charges basis as per sec 9 sub sec 4..?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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21 June 2017 Reverse charge mechanism u/s 9(4) is applicable only when sale/supply is received from unregistered dealer "in the course of or in furtherance of business".

rajesh

rajesh (Querist)
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21 June 2017 but many exparts says that..it's applicable for all good /services for office use or sale.?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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21 June 2017 Please understand the difference. As you have mentioned in your query that you will purchase from composition dealer. He will not charge tax but he will pay the tax on such sale. Composition dealer is a registered dealer and not an unregistered dealer so where is the applicablity of reverse charge mechanism in this case?

rajesh

rajesh (Querist)
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21 June 2017 ya right.. thanks.

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